Collier County had the following federal award activity during the most recent fiscal year:

Program #	Award Received	Award Expended	Major program in prior year (Y/N)	Audit findings in prior year (Y/N)
1	$8,000,000	$7,932,000	Y	N
2	450,000	434,000	N	N/A
3	3,500,000	1,069,000	N	N/A
4	2,000,000	963,000	N	N/A
5	6,000,000	4,712,000	Y	Y
6	500,000	389,000	N	N/A
7	5,000,000	661,000	N	N/A
8	250,000	74,000	N	N/A
9	1,000,000	746,000	Y	N
10	500,000	150,000	Y	Y

a. Based on size, which programs would be considered Type A programs? Type B programs?

b. Based on the information provided above, list any low-risk Type A programs or high-risk Type B programs.

c Collier County is not considered low risk auditee. Based on the information provided, which programs would you select for an audit? Why?